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Maine-Endwell Central School District - Leave Records (2019M-40)
… Leave earned by employees was not always in accordance with collective bargaining agreements. Key Recommendations … leave accrual system. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Fabius-Pompey Central School District – Budget Review (B3-15-9)
… expenditure projections in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … Key Recommendations There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9South Country Central School District – Procurement (2013M-91)
… was to examine the District’s controls over procurement for the period July 1, 2011, to January 31, 2013. Background … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year totaled $114.9 million, funded … Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Allocation and Budgetary Controls Over Unrestricted Funds
… SUNY. However, SUNY reports that sponsored revenues at the College of Nanoscale Science and Engineering could … focus on changes in external revenue generation of the College of Nanoscale Science and Engineering. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsCompliance With the Enough is Enough Act
… Purpose To determine if the State Education Department (SED) and Division of State … (DSP) are complying with the requirements under the Enough is Enough Act (Act). The audit covers the period July 7, 2015 to … To determine if the State Education Department and Division of State Police …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/compliance-enough-enough-actDiNapoli: Central NY Village Official Stole More Than $100K
… than $117,000 in public funds. The New York State Police yesterday arrested Margaret Bailey and charged her with …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kVillage of Kaser - Refuse User Fees and Records (2018M-97)
… [read complete report - pdf] Audit Objective Determine whether the Village … of related expenditures and maintained appropriate records for refuse collection operations. Key Findings The Village charged residents $400,356 for refuse collection which exceeded the outsourced …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Fire District Information
… [pdf] List of Training Providers For Training Providers: Application to Get Training Course Approved [pdf] … Application to Get Training Course Approved [pdf] OSC's Academy for New York State’s Local Officials Model Code of Ethics for Fire Districts [docx] …
https://www.osc.ny.gov/local-government/resources/fire-district-informationMount Sinai Union Free School District - Financial Condition Management (2018M-34)
… [read complete report - pdf] Audit Objective Determine whether the Board and … from $12.4 million to $16.6 million (35 percent) for the period. The District’s year-end unrestricted fund … Develop and adopt budgets that include realistic estimates for revenues, expenditures and unrestricted fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementTown of Webb - Ski Collections (2018M-188)
… adequately monitored ski collections and the issuance of season passes and lift tickets. Key Findings The Board and … deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded during the audit period, … adequately monitored ski collections and the issuance of season passes and lift tickets …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… St Paul Boulevard Fire District Board Oversight 2018M116 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… [read complete report – pdf] Audit Objective Determine whether … annually for time spent in the review, approval and manual entry into the financial system of the timesheets …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollTown of Preble – Non-Payroll Disbursements (2023M-17)
… [read complete report – pdf] Audit Objective Determine whether the Town of … controls to ensure all non-payroll disbursements are for legitimate Town purposes. Conduct a thorough annual audit … canceled check images and supporting documentation for disbursements. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Canandaigua City School District – Procurement (2022M-141)
… [read complete report – pdf] Audit Objective Determine whether Canandaigua … officials did not: Adequately seek competitive bids for purchases totaling $172,760 made from three vendors. Comply with the District’s procedures for purchases from 16 vendors totaling $131,276 that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Ellenville Central School District – Network User Accounts (2022M-18)
… accounts, 462 were not used to log into the District’s IT system in at least six months from the date of our test. Established written procedures for granting, changing or disabling network user accounts. Key … any unnecessary user accounts. District officials agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Bellmore Union Free School District – Payroll (2023M-129)
… [read complete report – pdf] Audit Objective Determine whether Bellmore … increased the risk that employees may have been paid for unnecessary overtime. We reviewed 169 overtime request forms (forms) and the associated timesheets for five Facilities and Transportation Department …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Village of Schaghticoke – Board Oversight (2023M-78)
… performing all functions of the financial and recordkeeping duties. Audit the Clerk-Treasurer’s records and …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
Determine whether extraclassroom activity ECA clubs and central treasurers safeguarded funds by properly recording and disbursing funds
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mNewark Valley Fire District - Board Oversight (2020M-30)
… community hall rental process. Documentation of compliance with the procurement policy was incomplete. Although monthly … Treasurer did not file required annual update documents with the Office of the State Comptroller as of the end of our … hall rentals. Improve documentation of compliance with the procurement policy. Provide for an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… Services (BOCES) officials established controls to ensure online banking transactions were appropriate and secure. Key … officials did not establish adequate controls to ensure online banking transactions were appropriate and secure. Online banking transactions are not compared to supporting …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21